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NY J80338

February 4, 2003

CLA-2-61:RR:NC:3:353 J80338


TARIFF NO.: 6110.30.3055, 6104.63.2060

Ms. Anna Maria Salas Rogalski
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of child’s unisex costume from Mexico.

Dear Ms. Rogalski:

In your letter dated January 16, 2003 you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, style 2260, Hoop Star Costume consists of a top and shorts made from knit 100% polyester fabric. The sleeveless mesh top has an attached cape at the back and a well constructed neckline. The shorts have a this elastic waistband and overlock raw edges.

The Hoop Star Costume, style 2260 consists of two garments, a top and shorts. Note 13 of Section XI, of the HTSUSA, requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for the top will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaterssweatshirtsknitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women’s or girls’.” The general duty rate will be 32.2% ad valorem. The textile category designation is 638.

The applicable subheading for the shorts will be 6104.63.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’shortsknitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Girls’: Other.” The general duty rate will be 28.4% ad valorem. The textile category designation is 648.

Based upon international textile trade agreements products of Mexico are not subject to quota and the requirement of visa.

The shorts are being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). The case has been appealed. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760).

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053.


Robert B. Swierupski

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